The Salary System in the Private Sector in the Republic Slovenia

• Authors: Etelka Korpič-Horvat , Bojan Tičar , Rado Bohinc
• Languages of publication: EN

Abstracts

EN

In the article the authors discuss the salary system in the private sector in the Republic of Slovenia. They present relevant legislation dealing with remuneration, in particular the Employment Relations Act, which regulates individual employment relations and in a separate chapter regulates remuneration. Remuneration includes a salary and other additional payments. The authors treat all the components of a salary, i.e. the basic salary, extra payments, the part of the salary based on job performance, and the payment for positive business performance. Other additional payments are payments in kind or in money, in securities, or profit-related pay, i.e. the participation of employees in profit sharing. The authors also treat other income of employees laid down in the Employment Relations Act and collective agreements as well as the reimbursement of expenses related to work. The authors also focus on the obligatory content of an employment contract with reference to remuneration. Finally, they address open issues regarding types of other additional payments and possible solutions for determining individual remuneration instruments in collective agreements and in employment contracts.

Keywords

EN

salary system; remuneration; salary; components of a salary; other additional payments

• Publisher: Sciendo
• Journal: Organizacija
• Year: 2009
• Volume: 42
• Issue: 4
• Pages: 144-152

Dates

published

2009-07-01

online

2009-07-30

Contributors

author

Etelka Korpič-Horvat

• Faculty of Law, University of Maribor, Mladinska ulica 9, 2000 Maribor, Slovenia

author

Bojan Tičar

author

Rado Bohinc

References

• Belopavlovič, N. & Mežnar, D. (2003), Zakon o delovnih razmerjih s komentarjem, GV Založba, Ljubljana.
• Blanpain, R. (1990), Flexibility and Wages, A Comparative Treatment, Bulletin of Comparative Labour Relations, No. 19-1990, Kluwer, Deventer-Boston.
• Ivanjko, Š. (1999), Udeležba na dobičku z davčnega vidika, Pravna praksa, 18(4), Ljubljana, annex I-VII.
• Končar, P. (2002), Splošni akti delodajalcev v sistemu delovnopravnih virov, Inštitut za delo pri Pravni fakulteti v Ljubljani, Delavci in delodajalci, 2002(2), 397-407.
• Kresal, B. (2001), Pravna ureditev plače, Bonex založba, Ljubljana.
• Mermet, E. (2001), Wage Formation in Europe, Brussels.
• Mežnar, D. (1998), Plačilo za delo v pogodbenih delovnih razmerjih, Podjetje in delo, 1998(6-7), 1106-1116.
• Vaughan-Whitehead, D. (1995). Workers' financial participation: East-West experiences, ILO Geneva.
• Act Amending the Minimum Wage Act (Zakon o dopolnitvi Zakona o določitvi minimalne plače), Official Gazette RS, No. 36/2008.
• Act Fixing the Reimbursement Amounts for Work Related Expenses and Certain Other Income (Zakon o višini povračil stroškov v zvezi z delom in nekaterih drugih prejemkov), Official Gazette RS, Nos. 97/1997, 9/1998.
• Basic Rights Stemming from Employment Act (Zakon o temeljnih pravicah iz delovnega razmerja), Official Gazette SFRY, Nos. 60/1989, 42/1990.
• Civil Servants Act (Zakon o javnih uslužbencih), Official Gazette RS, Nos. 63/07 - official consolidated text, 65/2008.
• Collective Agreements Act (Zakon o kolektivnih pogodbah), Official Gazette RS, No. 43/2006.
• Companies Act (Zakon o gospodarskih družbah), Official Gazette RS, Nos. 15/2005, 42/2006, 60/2006, 10/2008.
• Employment Relations Act (Zakon o delovnih razmerjih), Official Gazette RS, Nos. 41/2002, 103/2007.
• Financial Participation Act (Zakon o udeležbi delavcev pri dobičku), Official Gazette RS, No. 25/2008.
• Holidays and Non-Working Days in the Republic of Slovenia Act (Zakon o praznikih in dela prostih dnevih Republiki Sloveniji), Official Gazette of RS, Nos. 26/1991, 112/2005.
• Labour and Social Courts Act (Zakon o delovnih in socialnih sodiščih), Official Gazette RS, Nos. 2/2004, 10/2004 - corr.
• Personal Income Tax Act (Zakon o dohodnini), Official Gazette RS, No. 21/2006 - official consolidated text.
• Salary System in the Public Sector Act (Zakon o sistemu plač v javnem sektorju), Official Gazette RS, No. 95/2007 - official consolidated text, and No. 17/2008.

Identifiers

DOI

10.2478/v10051-009-0012-3